Kentucky Property Tax Exemption for Elderly Residents Amendment (2026)
| Kentucky Property Tax Exemption for Elderly Residents Amendment | |
|---|---|
| Election date |
|
| Topic Property tax exemptions |
|
| Status Proposed |
|
| Type Legislatively referred constitutional amendment |
Origin |
The Kentucky Property Tax Exemption for Elderly Residents Amendment may appear on the ballot in Kentucky as a legislatively referred constitutional amendment on November 3, 2026.
The amendment would establish a property tax exemption for residents 65 years or older, exempting any increase in their property value from taxation.[1]
Text of measure
The full text is available here.
Path to the ballot
Amending the Kentucky Constitution
- See also: Amending the Kentucky Constitution
A 60% vote is required during one legislative session for the Kentucky State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 60 votes in the Kentucky House of Representatives and 23 votes in the Kentucky Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot. The Legislature cannot add more than four constitutional amendments to one election ballot.
Senate Bill 51
The following is the timeline of the constitutional amendment in the state legislature:[2]
| Votes Required to Pass: 23 | |||
| Yes | No | NV | |
|---|---|---|---|
| Total | 37 | 0 | 1 |
| Total % | 97.4 | 0.0 | 2.6 |
| Democratic (D) | 6 | 0 | 0 |
| Republican (R) | 31 | 0 | 1 |
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External links
Footnotes